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The Original Intent Of The Single Tax Principle: From Theory To Practice, Gianluca Mazzoni

SJD Dissertations

This dissertation is comprised of the following articles:

• The Italian Patent Box Regime and the Foreign Tax Credit, published as Mazzoni, G. “The Italian Patent Box Regime and the Foreign Tax Credit.” European Taxation 59, no. 9 (August 20, 2019). https://doi.org/10.59403/2p3evbr.
• The Italian Supreme Court's Decision in the ITW case (No. 32840): The Beneficial Ownership Requirement and Double Non-Taxation?
• Present at the Creation: Archival Research and Evidence on the Origins of the Single Tax Principle, published as Mazzoni, Gianluca. “Present at the Creation: Archival Research and Evidence on the Origins of the Single Tax Principle.” Intertax 47, no. Issue 10 …